SI 2021-054 Capital Gains Tax (Rate of Interest) Notice, 2021

THE Minister of Finance and Economic Development, in terms of sections 26 of the Capital Gains Tax Act [Chapter 23:01], hereby makes the following notice:—
Title
1. This notice may be cited as the Capital Gains Tax (Rate of Interest) Notice, 2021.
Rate of interest on unpaid or overdue refunds in foreign currency
2. (1) Subject to subsection (2), the rate of interest for any month or part thereof during which tax remains unpaid shall, for the purposes of section 26 of the Act, be ten per centum with effect from 1st January, 2020.

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